[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6213686,"mediaKeyId","3674692-d094a98973ba362f084b627711800648","parentId",3674692,"title","Department of Revenue urges electronic notices as licenses and mailed correspondence surge","audioSeconds",2634,"startMs",5242000,"endMs",7876000,"viewUrl","/Search/View?dp=1&key=3674692-d094a98973ba362f084b627711800648&start=5242&end=7876","thumbnailUrl","https://assets.pipeline.soar.com/3674692-d094a98973ba362f084b627711800648/thumbnail_5242000.jpg","articleUrl","/articles/6213686/Wyoming/Department-of-Revenue-urges-electronic-notices-as-licenses-and-mailed-correspondence-surge","mediaUrl","https://secure.pipeline.soar.com/6213686-81d216686ddb576a8ea6928c73c87861/orig.mp4?Expires=1771177682&Signature=bJrMhT~2zJS10YBNM392PQnSLEviE8lTBSoyWazkW60CRGo9R5y3Cv335FHQoxswGQlrs3qJFvBiD15~hKYAU099O0SiaZCIKSZjda9N59zzK8jpm-tNREPTDWI4cQqOZmQGoUi~qaai6US0FnvmIshPpKRcz0qGj0b7uiln6Y0D6c32lU1r3ISLkLjFqIN-uMcyL646E~qYXX766sEw1zQhj66qW~68Wm4WA7IRoxJqKEtHnkkwYwOvYJv0I6EeQancRecyCAQL4T2yHgfC40q1CsrYpZw380DRh-P~ePwdzhqqZ0ZwgpoBLPbv05Y9uKZKLNuyyGZ3LaDRFv198Q__&Key-Pair-Id=KUT5TJCACFTXG","author","Wyoming Legislature","date","2025-06-04T06:21:56Z","article","The Wyoming Department of Revenue told the Joint Revenue Committee that electronic noticing and account-notification changes could reduce mailing costs and improve compliance after a rapid rise in licensed vendors.

Brett Fanning, excise tax administrator, summarized the department's findings: the number of licensed vendors has risen from about 16,000 in 2015 to roughly 26,000 in 2019 and to about 50,000 currently. He said \"over half of those licenses have mailing addresses not in the state of Wyoming,\" and that roughly 9% of licenses use the same single Wyoming mailing address (about 4,000 licenses). Fanning reported that in December 2024 about 14,000 licensed vendors reported zero dollars of sales into Wyoming and roughly 17,000 reported no tax collections for that filing period. He said the excise tax division's unpaid-tax balance is about $40,000,000 and the department spent \"over a hundred thousand dollars\" on postage last fiscal year.

Fanning outlined the department's existing digital infrastructure: 70% of filers use the department's YFS electronic filing system; about 19% file via simplified electronic returns (a standardized CIR/SER format used across multiple states); and 10–15% still file paper returns. The Department of Revenue has already added automatic email reminders for YFS filers and sends hard-copy returns and quarterly newsletters to paper filers as a customer service.

On statute and process, Fanning noted multiple provisions in Title 39 that refer to written notices by mail (for example, statutes addressing mailing sufficiency, failure-to-file notices and deficiency assessments), and he summarized the typical revocation timeline: multiple notices, a best-information-available assessment if returns are not filed, and a posting of delinquent vendors if accounts are 150 days overdue and no payment plan is in place. He told members the revocation process generally spans months and allows appeal rights.

The department proposed a targeted approach: preserve mailed notices for taxpayers who elect paper filing or who use simplified electronic returns, but treat YFS accounts as a secure depository of official notices and send electronic alerts (email notifications) telling filers to log into their YFS account to read new correspondence. Fanning said attaching confidential documents to email raised security concerns, so the recommended pattern is a short email notification directing the filer to the secure YFS portal rather than emailing attachments.

Committee members asked for follow-up information; the department agreed to provide further data including breakdowns of agency-specific fees and federal funds, gaming tax flows, and more detail on delinquency and revocation activity.","mediaType","Video","parentTitle","Joint Revenue Committee, June 3, 2025 - AM","oneSentenceSummary","Department of Revenue officials told the revenue committee that licensed vendors have tripled in the past decade, creating substantial postage costs and compliance burdens. The department proposed using its YFS portal to deliver electronic notifications to filers while preserving mailed notices for paper filers.","taxTitle","Revenue, Joint & Standing, Committees, Legislative, Wyoming","taxId",29174,"location","Wyoming","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6213691,"LSO briefs revenue committee on Wyoming tax structure, FY24 collections and 2025 law changes",3370,303000,3673000,"/Search/View?dp=1&key=3674692-d094a98973ba362f084b627711800648&start=303&end=3673","https://assets.pipeline.soar.com/3674692-d094a98973ba362f084b627711800648/thumbnail_303000.jpg","/articles/6213691/Wyoming/LSO-briefs-revenue-committee-on-Wyoming-tax-structure-FY24-collections-and-2025-law-changes","https://secure.pipeline.soar.com/6213691-c15223bb1bf7d4c50482cae1d55a8de0/orig.mp4?Expires=1771177682&Signature=DH~K6HqtacjeWItJl6COxP-EYu5wA~UoVaEhkYhT06G7d1hF5JvFSG~3EycNmwr01QQ4l5o8fjzsR~ktW05AedKYfTN3HHnUUbW48Aeru-sKb1CJYNjlRPTJHA6ducG8A750jP~U7xAnlar2roRtH0EmKGUhxfTPerzTcQA~rgveAMgHbjdFl0qh4SA0wuh51v-xmbE4sQCiqP4hpoDGeeQGYbMKNhUrS1~J9LJUhnpPB7HFd~mx-g6q8EBT1RwFj846Lj8BagtCB9cX1A4LaYALZYMPVgu2kNOTEEK2-nuSgT2eD4B5fpR3ture~dqcpvefpOkVDXCD1qGQGk~RMQ__&Key-Pair-Id=KUT5TJCACFTXG","The Legislative Service Office presented an overview of Wyoming’s taxation structure, FY2024 collections by source and recent 2025 session laws that alter severance and sales tax distributions.

Josh Anderson of the LSO told the committee that \"most of the tax provisions in statute are in title 39\" and explained the typical chapter layout (definitions, administration, imposition, rates, exemptions, compliance and distribution). He noted exceptions and highlighted constitutional constraints in Article 15, including the statewide 4-mill limit the state does not currently impose and the uniformity provisions affected by Amendment A passed in 2024.

Dalton Quilty, associate fiscal analyst, walked the committee through FY2024 collections and tax rates. He summarized the state's major revenue sources: property tax collected about $2,057,000,000 in FY2024 (with mining comprising roughly half of those collections), sales tax collections were about $1,199,000,000 in FY2024 and use tax $123,700,000; severance taxes totaled $748,300,000; fuel taxes collected about $169,300,000; excise taxes on select items totaled $39,600,000; and the wind generation tax produced about $4,400,000 in FY2024. Quilty also explained assessment rates cited in the constitution and practice: mining 100%, industrial 11.5%, and other property 9.5%.

The LSO reviewed recent 2025 session laws the committee should note: 2025 Session Laws, Chapter 31 (former House Bill 75) reduced the surface coal severance rate from 6.5% to 6% effective July 1, 2025; Chapter 92 (former House Bill 33) directs motor vehicle and trailer sales and use tax receipts beginning in FY2026 to the Highway Fund (estimated about $69,200,000 in FY2026); and Chapter 63 (former Senate File 168) repealed the budget reserve account, changing how severance distributions above statutory caps will flow to the general fund beginning in FY2027.

Anderson and Quilty described severance tax distribution formulas: 1.5% constitutionally directed to the Permanent Wyoming Mineral Trust Fund (with a statutory 1% also providing amounts to the leaking underground storage tank program and splits to the permanent land fund and common school account), and additional statutory caps and percentages allocating money among the general fund, water accounts, highways, counties and local capital construction funds. They showed updated flow charts to reflect the 2025 law changes.

Committeemembers asked for follow-up details the LSO agreed to supply, including historical prevalence of a 4-mill state levy, the location and magnitude of gaming and other specialized taxes, the acreage and receipts tied to the Common School Land Account, and a three-year series showing sales tax growth adjusted for inflation.

The LSO material and the presentation were offered as a resource packet and flagged for deeper analysis if the committee pursues policy changes affecting assessment classes, exemptions or distributions.","Legislative Service Office analysts summarized Wyoming’s tax code structure, FY2024 collections by tax type, assessment rates, distributions, and recent 2025 legislation that changes coal severance rates and distributions of vehicle sales taxes and reserve accounts.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6213696,"Revenue committee adopts standing rules, replaces vice chairman with co-chairman",115,127000,242000,"/Search/View?dp=1&key=3674692-d094a98973ba362f084b627711800648&start=127&end=242","https://assets.pipeline.soar.com/3674692-d094a98973ba362f084b627711800648/thumbnail_127000.jpg","/articles/6213696/Wyoming/Revenue-committee-adopts-standing-rules-replaces-vice-chairman-with-co-chairman","https://secure.pipeline.soar.com/6213696-88b2b68fe9d58a2fccbee3e3846a6731/orig.mp4?Expires=1771177682&Signature=ncna8eVVrSYzNTvgATx0j5zq5S-QxG1qpOs5ISQBWJdCTqMsybrZb8aqqS~OFDb6tx3Xt2-Wkn9sknHdzzAv2r2v~gQO4uLYkFsDgCk-fmk85BNXV9lMSxW8tUsDbv7FnGVrGrzaHhO-qTN2J5JreXSPAl9kJmyUIVPdcRWDUng8cZO1~AhFYZ6OcGIfXenIHxotQ2X~o~YwLu9tcExhrI1XdADalfuOmZx7N9j72tqmoSL8gEZIZAnNfkSHcyN-y5RpksBLcu~Evf69u~QyHG4WfiqftppQQMpJkeI5ah4dH3D~tOkvB5IersobSk51E30ME-FGK7rP1XtlqO48PQ__&Key-Pair-Id=KUT5TJCACFTXG","The Joint Revenue Committee voted to adopt the legislature's standing rules with one amendment that replaces references to a vice chairman with a co-chairman.

Committee members heard from Josh Anderson of the Legislative Service Office, who explained that \"under joint rule 17-1, there's standard rules ... and, if you don't adopt anything different at this first meeting following the general session, then those standard rules become the rules of the committee.\" After discussion, Senator Case moved to change the chairing language and the motion passed.

The change was described on the record as narrow: the committee accepted the existing standing rules as written by statute except for substituting the co-chair title for the vice-chair title. The committee took a recorded voice vote in favor and the chair announced the rules were adopted as amended.

The committee proceeded to its scheduled agenda items following the vote.","The Joint Revenue Committee adopted the legislature's standing rules with a single change: references to a vice chairman were replaced with co-chairman. Senator Case moved the amendment after staff outlined how standard rules apply if no changes are made.","actionData","errors"]

Article not found

Department of Revenue urges electronic notices as licenses and mailed correspondence surge

LSO briefs revenue committee on Wyoming tax structure, FY24 collections and 2025 law changes

Revenue committee adopts standing rules, replaces vice chairman with co-chairman